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Joint submission regarding TD 2004/D91

Published on 04 Mar 05 by THE TAX INSTITUTE

Joint submission from the Institute of Chartered Accountants in Australia, CPA Australia, Taxation Institute of Australia and Taxpayers Australia regarding TD 2004/D91 Income tax: consolidation: is Australian currency, where it is taken to be foreign currency under section 960-80 of the Income Tax Assessment Act 1997 for the purposes of the functional currency provisions, treated as a retained cost base asset under the consolidation regime?

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CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA

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TAXATION INSTITUTE OF AUSTRALIA

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